Galperin received his PhD in Economic Sociology from MIT Sloan School of Management in 2012.His fellowship research focused on expert work in organizations and explored the relationships between risk, profit, fraud and expertise. To understand these relationships, he studied ways in which individuals and organizations share and delegate risk and responsibility in the context of the U.S. tax preparation industry. For-profit firms in this industry serve as expert intermediaries between individuals and the state and are the de facto executors of fiscal policy. Tax professionals working in these firms rely on local organization of work and technological tools to handle a difficult task of evaluating clients-taxpayers. Thus the implementation of fiscal policy, particularly welfare policies embedded in the tax code, is directly shaped by internal rules and organization of work in a few large firms that dominate the industry. The goal of the study was to understand ways in which the industry handles pressures originating with the market and with the state fiscal agencies in the context of current, post-crisis economic and regulatory environment. The insights from this study are directly relevant to other domains of professional work in which expert agents face persistent conflict of interests.